Employee or self-employed?

In certain situations, you must consider whether you're an employee or a self-employed person running a business. This is important for how payments for completed work shall be handled.

If you do not provide your own equipment/tools for carrying out the work nor have overall responsibility for the work, you're an employee. Payment for completed work will then be considered salary income, and you'll have to submit a tax deduction card to the party responsible for paying you. The party that pays you will then become your employer.

If you meet all the conditions listed below, you're considered as running a business. You must then invoice your client/customer. You'll also be personally liable for the payment of taxes.

The conditions for being considered as running a business are that the commercial activity

  • is run at your own expense and risk
  • has a certain activity
  • has a certain scope
  • is likely to generate a surplus

It's important to know whether you're an employee or run your own business for several reasons. This affects, for example, insurances, warranties and if you're entitled to sick pay.

Get help to find out whether you are self-employed

Using our wizard, you can answer up to five questions and get an indicative answer as to whether or not you are self-employed.

The wizard is intended for people who sell goods or services, blog, game (e-sport) or carry on small-scale letting.